Management of Corporate Business Process Cost Performance  Based on Key Costs Data

Alexander N. Vizgunov; Yuri V. Trifonov

Makale detayları

Management of Corporate Business Process Cost Performance Based on Key Costs Data

Yazarlar:

Alexander N. Vizgunov | Yuri V. Trifonov

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.1-6

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811759

Sıklık:

İki Aylık

eISSN:

2146-4138

Özet:

 

One of the most complex problems of implementing corporate process-based management includes arrangements for accounting and analysis of costs related to business process execution. Methods conventionally used to these ends cannot be leveraged in terms of business processes whose cost performance changes dynamically, which is particularly customary for companies in emerging markets. The methods proposed by this article authors are only based on accounting and analysis of most important key costs. In reliance on key costs, one develops an indirect costs exact distribution model, which indirect costs are related to the execution of various business processes. Key costs data is also used to analyze alternatives of cost reduction and risk minimization. This paper offers criteria for qualifying costs as key costs. Fundamental principles have been determined for developing an activity-based costing model based on key costs data, and trends in analysis of key costs have been established.

Makale detayları

Management of Corporate Business Process Cost Performance Based on Key Costs Data

Yazarlar: Alexander N. Vizgunov | Yuri V. Trifonov

Yayıncı: İlhan ÖZTÜRK

Dergi: International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.1-6

Belge Tipi: Makale

Yayın Tarihi: 5/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000811759

Sıklık: İki Aylık

eISSN: 2146-4138

Sayı

Yazarlar:

Alexander N. Vizgunov | Yuri V. Trifonov

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.1-6

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811759

Sıklık:

İki Aylık

eISSN:

2146-4138