{"id":"https://openalex.org/W13611964","doi":null,"title":"\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445 \u0441\u0432\u044f\u0437\u0438 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0443\u0447\u0451\u0442\u043d\u043e-\u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b","display_name":"\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445 \u0441\u0432\u044f\u0437\u0438 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0443\u0447\u0451\u0442\u043d\u043e-\u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W13611964","mag":"13611964"},"language":"en","primary_location":{"id":"mag:13611964","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/upravlenie-zatratami-v-organizatsiyah-svyazi-na-osnove-uchyotno-analiticheskoy-sistemy/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306539263","display_name":"\u0418\u0437\u0432\u0435\u0441\u0442\u0438\u044f \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0418\u0437\u0432\u0435\u0441\u0442\u0438\u044f \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015052467","display_name":"\u041a\u0443\u0440\u043c\u0430\u043d\u043e\u0432\u0430 \u0410\u043b\u0438\u044f \u0425\u0430\u043c\u0438\u0442\u043e\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0002-2150-3649","observed_orcids":["https://orcid.org/0000-0002-2150-3649"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041a\u0443\u0440\u043c\u0430\u043d\u043e\u0432\u0430 \u0410\u043b\u0438\u044f \u0425\u0430\u043c\u0438\u0442\u043e\u0432\u043d\u0430","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5049048800","display_name":"\u0427\u0435\u0440\u0451\u043c\u0443\u0448\u043d\u0438\u043a\u043e\u0432\u0430 \u0422\u0430\u0442\u044c\u044f\u043d\u0430 \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0427\u0435\u0440\u0451\u043c\u0443\u0448\u043d\u0438\u043a\u043e\u0432\u0430 \u0422\u0430\u0442\u044c\u044f\u043d\u0430 \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00432083,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0908999964594841,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.010599999688565731,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.984000027179718},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.8669999837875366},{"id":"https://openalex.org/keywords/information-provision","display_name":"information provision","score":0.546999990940094}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.7129671573638916},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6963678002357483},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6318314671516418},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5885965824127197},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5270329117774963},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.46118953824043274},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2545381188392639},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:13611964","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/upravlenie-zatratami-v-organizatsiyah-svyazi-na-osnove-uchyotno-analiticheskoy-sistemy/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306539263","display_name":"\u0418\u0437\u0432\u0435\u0441\u0442\u0438\u044f \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0418\u0437\u0432\u0435\u0441\u0442\u0438\u044f \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W609974165","https://openalex.org/W4312036915","https://openalex.org/W4318827857","https://openalex.org/W4366997119","https://openalex.org/W7140179713","https://openalex.org/W4401478945","https://openalex.org/W3173083236","https://openalex.org/W4280540434","https://openalex.org/W7034924832","https://openalex.org/W569598795"],"abstract_inverted_index":{"The":[0,24,50],"essence":[1],"of":[2,12,15,18,26,31,38,52,56,64],"analytical":[3,44],"accounting":[4,28,45,58],"systems":[5,46],"and":[6,59],"their":[7],"significance":[8],"in":[9,66],"information":[10],"provision":[11],"the":[13,36,43,62,67],"process":[14],"costs":[16,57],"management":[17,60],"an":[19,53],"economic":[20],"subject":[21],"is":[22],"revealed.":[23],"variants":[25],"managerial":[27],"at":[29],"enterprises":[30],"communication":[32],"as":[33,35],"well":[34],"influence":[37],"sectoral":[39],"activities":[40],"peculiarities":[41],"on":[42,61],"structure":[47],"are":[48],"considered.":[49],"project":[51],"integrated":[54],"system":[55],"base":[63],"ACB-method":[65],"organization":[68],"under":[69],"study":[70],"has":[71],"been":[72],"developed.":[73]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2016-06-24T00:00:00"}