CONCEPTUAL ASPECTS OF MANAGEMENT ON THE BASIS OF COST

Author:

Андреева Татьяна1,Andreeva Tatyana2,Тяпухин Алексей3,Tyapukihin Alexey4

Affiliation:

1. Орский гуманитарно-технологический институт (филиал) федерального государственного бюджетного образовательного учреждения «Оренбургский государственный университет»

2. Orsk Humanitarian Technological Institute (Branch), Orenburg State University

3. Оренбургский филиал Института экономики Уральского отделения Российской академии наук

4. Orenburg branch of Economics Institute of Ural branch of Russian Academy of Sci-ences

Abstract

The article reveals the theoretical and methodological aspects of the concept of value-based management, including the conceptual apparatus, a comprehensive review of domestic and foreign sources on the problem under study. The systematization of accumulated knowledge in the field of management on the basis of cost, including the classification of management options with the selection of the subject and object of management. Offered options for achieving the goals of the enterprise in the value chains. The structure of the cost-based management system is justified. The sequence of formation of the value flow control system is determined. The parameters and the main measures to optimize the value chain from the position of the final consumer of goods are established.

Publisher

RIOR Publishing Center

Reference28 articles.

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2. DFAIT The evolution of global value chains, in Canada’s State of Trade: Trade and Investment Update. 2011. Department of Foreign Affairs and International Trade Canada. p. 85-101., DFAIT The evolution of global value chains, in Canada’s State of Trade: Trade and Investment Update. 2011. Department of Foreign Affairs and International Trade Canada. p. 85-101.

3. Ronte H. Value based management // Management Accounting, January. 1998. p. 38., Ronte H. Value based management // Management Accounting, January. 1998. p. 38.

4. Cooper S., Crowther D., Davies M., Davis E.W. Shareholder or stakeholder value: the development of indicators for the control and measurement of performance. CIMA, 2001, 140 p., Cooper S., Crowther D., Davies M., Davis E.W. Shareholder or stakeholder value: the development of indicators for the control and measurement of performance. CIMA, 2001, 140 p.

5. Старюк П.Ю. Управление стоимостью компании как основная задача корпоративного управления // Экономические науки. - 2007. - 4(29). - С. 248-254., Staryuk P.Yu. Upravlenie stoimost'yu kompanii kak osnovnaya zadacha korporativnogo upravleniya // Ekonomicheskie nauki. - 2007. - 4(29). - S. 248-254.

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