TY  - JOUR
T1  - Accounting for Overheads in Russia: Historical Aspects
AU - Y. Sokolov, A. AU - Z. Bikmukhametova, Ch. 
JO  - International Business Management
VL  - 10
IS  - 21
SP  - 5142
EP  - 5146
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.5142.5146
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.5142.5146
KW  - Costs
KW  -overheads
KW  -cost accounting
KW  -conception
KW  -absorption rates
KW  -cost center
KW  -bases for absorption rates
KW  -history
AB  - 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.
ER  -