A.  Y. Sokolov, Ch.  Z. Bikmukhametova, 
    Accounting for Overheads in Russia: Historical Aspects,
    International Business Management,
    Volume 10,Issue 21,
    2016,
    Pages 5142-5146,
    ISSN 1993-5250,
    ibm.2016.5142.5146,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.5142.5146)
    Abstract: The study is devoted to a retrospective analysis of the formation stages of the accounting system for overheads in Russia. It provides definitions and classifications of overheads used in different years. The problems of allocating overheads between the products are studied, the most widely used allocation bases and cost objects are shown. Particular attention is paid to the study of early development stages of accounting for overheads.
    Keywords: Costs;overheads;cost accounting;conception;absorption rates;cost center;bases for absorption rates;history