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International Business Management

ISSN: Online
ISSN: Print 1993-5250
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Accounting for Overheads in Russia: Historical Aspects

A. Y. Sokolov and Ch. Z. Bikmukhametova
Page: 5142-5146 | Received 21 Sep 2022, Published online: 21 Sep 2022

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https://doi.org/10.36478/ibm.2016.5142.5146

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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.

How to cite this article:

A. Y. Sokolov and Ch. Z. Bikmukhametova. Accounting for Overheads in Russia: Historical Aspects.
DOI: https://doi.org/10.36478/ibm.2016.5142.5146
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.5142.5146