Системность построения классификации затрат в вертикально-интегрированных корпорациях

Abstract

The article is devoted to the problems of cost management at oil-producing vertically-integrated companies as they acquire the status of transnational companies due to their position in the world market. As one of the directions of improving the management the author offers to identify the unification of the production cost classification, directed at widening the possibilities of operative and strategic management of VIC. The author identifies the main features of the cost classification: production type; calculation item; cost fraction; product type; cost elements.