Scipediacontent: Scipediacontent moved page Draft Content 263901908 to Meyr 2014a

2021-01-25T18:32:06Z

Scipediacontent moved page Draft Content 263901908 to Meyr 2014a

Scipediacontent: Created page with " == Abstract == This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organi..."

2021-01-25T18:32:03Z

Created page with " == Abstract == <jats:p> This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organi..."

New page

== Abstract ==

This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.

Document type: Article

== Full document ==
<pdf>Media:Draft_Content_263901908-beopen1248-7501-document.pdf</pdf>

== Original document ==

The different versions of the original document can be found in:

* [https://content.sciendo.com/downloadpdf/journals/jlst/5/1/article-p16.pdf https://content.sciendo.com/downloadpdf/journals/jlst/5/1/article-p16.pdf] under the license https://creativecommons.org/licenses/by-nc-nd

* [http://content.sciendo.com/view/journals/jlst/5/1/article-p16.xml http://content.sciendo.com/view/journals/jlst/5/1/article-p16.xml],
: [https://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.pdf https://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.pdf],
: [http://dx.doi.org/10.1515/jlst-2015-0003 http://dx.doi.org/10.1515/jlst-2015-0003] under the license cc-by-nc-nd

* [http://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.xml?format=INT http://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.xml?format=INT],
: [https://doaj.org/toc/2232-4968 https://doaj.org/toc/2232-4968] under the license http://creativecommons.org/licenses/by-nc-nd/3.0/

* [https://dk.um.si/IzpisGradiva.php?id=69013 https://dk.um.si/IzpisGradiva.php?id=69013],
: [https://dk.um.si/Dokument.php?id=120374&dn= https://dk.um.si/Dokument.php?id=120374&dn=],
: [https://dk.um.si/Dokument.php?id=120373&dn= https://dk.um.si/Dokument.php?id=120373&dn=]

* [https://trid.trb.org/view/1334532 https://trid.trb.org/view/1334532],
: [https://core.ac.uk/display/88594667 https://core.ac.uk/display/88594667],
: [https://content.sciendo.com/view/journals/jlst/5/1/article-p16.xml https://content.sciendo.com/view/journals/jlst/5/1/article-p16.xml],
: [https://ideas.repec.org/a/vrs/losutr/v5y2014i1p16-24n3.html https://ideas.repec.org/a/vrs/losutr/v5y2014i1p16-24n3.html],
: [https://dk.um.si/IzpisGradiva.php?id=69013&lang=slv https://dk.um.si/IzpisGradiva.php?id=69013&lang=slv],
: [http://iclst.fl.uni-mb.si/pdf/2014/Meyr_From%20effective%20accounting%20and%20reporting%20to%20efficient%20outsourcing_Abstract.pdf http://iclst.fl.uni-mb.si/pdf/2014/Meyr_From%20effective%20accounting%20and%20reporting%20to%20efficient%20outsourcing_Abstract.pdf],
: [https://academic.microsoft.com/#/detail/2055211205 https://academic.microsoft.com/#/detail/2055211205] under the license http://creativecommons.org/licenses/by-nc-nd/4.0/

← Older revision	Revision as of 18:32, 25 January 2021
(No difference)

Meyr 2014a - Revision history

Scipediacontent: Scipediacontent moved page Draft Content 263901908 to Meyr 2014a

Scipediacontent: Created page with " == Abstract == This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organi..."