Management Accounting and Costs Controlling in Oil Producing Companies: Historical Perspectives

Authors

  • A.Y. Sokolov
  • Y.M. Giniatullin

Abstract

The article is dedicated to retrospective study of the first development stages of the management accounting system and costs controlling in oil producing companies. The paper proposes costs classification, management reports types, on the basis of which the decisions in oil business are made. We have considered enterprise peculiarities influencing the development of management accounting model, costs and results controlling in oil producing companies. Depreciation methods used in the middle of the past century in the oil producing companies of the USA are considered.

DOI: 10.5901/mjss.2015.v6n1s3p430

Downloads

Download data is not yet available.

Downloads

Published

2015-02-28

How to Cite

Sokolov, A., & Giniatullin, Y. (2015). Management Accounting and Costs Controlling in Oil Producing Companies: Historical Perspectives. Mediterranean Journal of Social Sciences, 6(1 S3), 430. Retrieved from https://www.richtmann.org/journal/index.php/mjss/article/view/5749