{"id":"https://openalex.org/W4396636668","doi":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","title":"MANAGEMENT COST ACCOUNTING IN INDUSTRIAL PRODUCTION","display_name":"MANAGEMENT COST ACCOUNTING IN INDUSTRIAL PRODUCTION","publication_year":2024,"publication_date":"2024-04-12","ids":{"openalex":"https://openalex.org/W4396636668","doi":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403"},"language":"en","primary_location":{"id":"doi:10.29039/2409-6024-2024-12-1-390-403","doi":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","is_oa":true,"landing_page_url":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","pdf_url":null,"source":{"id":"https://openalex.org/S2764873789","display_name":"Russian Journal of Management","issn_l":"2409-6024","issn":["2409-6024","2500-1469"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Russian Journal of Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038444143","display_name":"Gamlet Ya. OSTAEV","orcid":"https://orcid.org/0000-0003-0869-7378","observed_orcids":["https://orcid.org/0000-0003-0869-7378"]},"institutions":[{"id":"https://openalex.org/I4210087123","display_name":"Izhevsk State Agricultural Academy","ror":"https://ror.org/002qkam19","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210087123"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Gamlet Ostaev","raw_affiliation_strings":["Izhevsk State Agricultural Academy"],"raw_orcid":"https://orcid.org/0000-0003-0869-7378","affiliations":[{"raw_affiliation_string":"Izhevsk State Agricultural Academy","institution_ids":["https://openalex.org/I4210087123"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109651730","display_name":"E. V. Murina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"El'vira Murina","raw_affiliation_strings":["Udmurtskiy gosudarstvennyy agrarnyy universitet"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Udmurtskiy gosudarstvennyy agrarnyy universitet","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074670654","display_name":"Igor' Gogolev","orcid":"https://orcid.org/0000-0002-1340-5803","observed_orcids":["https://orcid.org/0000-0002-1340-5803"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Igor' Gogolev","raw_affiliation_strings":["Udmurtskiy gosudarstvennyy agrarnyy universitet"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Udmurtskiy gosudarstvennyy agrarnyy universitet","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.4348,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.92326621,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"12","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.451200008392334,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.451200008392334,"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/T10797","display_name":"Accounting and Organizational Management","score":0.39579999446868896,"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/T13509","display_name":"Accounting and Financial Management","score":0.05400000140070915,"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/production-cost-control","display_name":"production cost control","score":0.593999981880188},{"id":"https://openalex.org/keywords/multi-stage-manufacturing","display_name":"multi-stage manufacturing","score":0.7129999995231628},{"id":"https://openalex.org/keywords/production-stages","display_name":"production stages","score":0.8090000152587891},{"id":"https://openalex.org/keywords/enterprise-development-strategy","display_name":"enterprise development strategy","score":0.7099999785423279},{"id":"https://openalex.org/keywords/cable-manufacturing","display_name":"cable manufacturing","score":0.31200000643730164}],"concepts":[{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.6594117879867554},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6436160802841187},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5609961748123169},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5408554077148438},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45421919226646423},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23325613141059875},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.040874361991882324}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29039/2409-6024-2024-12-1-390-403","doi":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","is_oa":true,"landing_page_url":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","pdf_url":null,"source":{"id":"https://openalex.org/S2764873789","display_name":"Russian Journal of Management","issn_l":"2409-6024","issn":["2409-6024","2500-1469"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Russian Journal of Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.29039/2409-6024-2024-12-1-390-403","doi":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","is_oa":true,"landing_page_url":"https://doi.org/10.29039/2409-6024-2024-12-1-390-403","pdf_url":null,"source":{"id":"https://openalex.org/S2764873789","display_name":"Russian Journal of Management","issn_l":"2409-6024","issn":["2409-6024","2500-1469"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Russian Journal of Management","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.7207000255584717}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2326791681","https://openalex.org/W4250084696","https://openalex.org/W4352981984","https://openalex.org/W4362730106"],"related_works":["https://openalex.org/W7217776099","https://openalex.org/W4312790170","https://openalex.org/W4285045297","https://openalex.org/W4400963169","https://openalex.org/W2494336302","https://openalex.org/W2105973272","https://openalex.org/W7124731755","https://openalex.org/W2461160999","https://openalex.org/W90826835","https://openalex.org/W2964169202"],"abstract_inverted_index":{"This":[0],"article":[1,111],"discusses":[2],"the":[3,12,28,31,40,44,50,70,85,98,113,124,149,169],"main":[4],"approaches":[5,137,157],"to":[6,35,94,132,138,158],"management":[7,25,71,86,127,150,163],"accounting":[8,26,72,87,104,129,151],"of":[9,14,24,30,56,97,115,126],"costs":[10,29],"for":[11,27,144],"production":[13,32,89,121,171],"cable-harness":[15,117],"products,":[16,118],"taking":[17,47],"into":[18,48,76],"account":[19,49,77],"technological":[20,80,106],"features.":[21],"The":[22,54,110],"purpose":[23],"process":[33,55],"is":[34,63],"study":[36],"information":[37],"on":[38,120],"both":[39],"expenditure":[41],"side":[42],"and":[43,66,81,105,108,156],"income":[45],"side,":[46],"resulting":[51],"finished":[52],"product.":[53],"producing":[57],"cable":[58],"products":[59],"in":[60,130,148,162,168],"modern":[61],"industry":[62],"a":[64,140],"complex":[65],"multi-stage":[67],"procedure;":[68],"accordingly,":[69],"system":[73],"must":[74],"take":[75],"all":[78,103],"technical,":[79],"economic":[82,146],"factors.":[83],"In":[84],"system,":[88,152],"stages":[90,114],"require":[91],"special":[92],"attention":[93],"every":[95],"detail":[96],"process,":[99],"including":[100],"compliance":[101],"with":[102],"requirements":[107],"standards.":[109],"examines":[112],"manufacturing":[116],"based":[119],"technology,":[122],"presents":[123],"features":[125],"cost":[128],"relation":[131],"each":[133],"stage,":[134],"proposes":[135],"fundamental":[136],"forming":[139],"business":[141],"development":[142],"strategy":[143],"an":[145],"entity":[147],"develops":[153],"classification":[154],"characteristics":[155],"carrying":[159],"out":[160],"research":[161],"accounting,":[164],"examples":[165],"from":[166],"practice":[167],"relevant":[170],"are":[172],"given.":[173]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2024-05-05T00:00:00"}