MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES

Gamlet Ostaev; Igor' Gogolev; Dmitriy V. Kondrat'ev; Oksana Zlobina

doi:10.29039/2409-6024-2024-12-2-309-320

VAK Russia 5.2.6 UDC 338.3 Russian Library and Bibliographic Classification 654 VAK Russia 5.2.1 VAK Russia 5.2.3 VAK Russia 5.2.4 VAK Russia 5.2.5 VAK Russia 5.2.7

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MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES

Published in Russian Journal of Management · Volume 12, Issue 2 · Pages 309–320 · Rubric: Financial management

DOI: https://doi.org/10.29039/2409-6024-2024-12-2-309-320

Received: 16.04.2024 Accepted: 03.08.2024 Published: 03.08.2024

Authors

Gamlet Ostaev

ORCID

Igor' Gogolev

Dmitriy V. Kondrat'ev

Oksana Zlobina

Gamlet Ostaev

Academic degree: candidate of agricultural sciences

Izhevsk State Agricultural Academy Associate Professor · accounting, finance and auditing · Russian Federation · Izhevsk

ORCID

Igor' Gogolev

Udmurtskiy gosudarstvennyy agrarnyy universitet Russian Federation

Dmitriy V. Kondrat'ev

Izhevsk State Agricultural Academy Russian Federation · Izhevsk

Oksana Zlobina

Udmurtskiy gosudarstvennyy agrarnyy universitet Russian Federation

ABSTRACT

This article discusses the main directions of management accounting research, taking into account the determination of the competitiveness factor and competitive advantages of an economic entity. The purpose of management accounting is to study information taking into account investment obligations, determine the competitiveness factor, and competitive advantages. The work proposes a classification (grouping) of factors influencing business. It is in the context of such factors that monitoring activities and management accounting studies should be carried out to determine competitiveness and competitive advantages. It is concluded that all business factors studied by the management accounting system are interdependent and interconnected. By studying, analyzing and controlling them in the management accounting system, a business gets the opportunity to control and improve its level of competitiveness.

KEYWORDS

management accounting, business, investments, economic entity, competitiveness, competitive advantages

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Ostaev G. Y., Gogolev I. M., Kondrat'ev D. V., Zlobina O. O. MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES // Russian Journal of Management. 2024. no. 2. pp. 309-320. DOI: https://doi.org/10.29039/2409-6024-2024-12-2-309-320. (Date of access 11.10.2026).

MLA

Gamlet Ostaev, Gogolev I. M., Kondrat'ev D. V., Zlobina O. O.. "MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES." Russian Journal of Management 12.2 (2024): 309-320. DOI: https://doi.org/10.29039/2409-6024-2024-12-2-309-320.

APA

Ostaev G. Y., Gogolev I. M., Kondrat'ev D. V., Zlobina O. O. (2024). MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES. Russian Journal of Management, 12(2), 309-320. https://doi.org/10.29039/2409-6024-2024-12-2-309-320

Chicago

Gamlet Ostaev, Gogolev I. M., Kondrat'ev D. V., Zlobina O. O.. "MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES." Russian Journal of Management 12, no. 2 (2024): 309-320. https://doi.org/10.29039/2409-6024-2024-12-2-309-320.

WIKI

{{cite journal | author = Ostaev G. Y., Gogolev I. M., Kondrat'ev D. V., Zlobina O. O. | title = MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES | journal = Russian Journal of Management | year = 2024 | volume = 12 | issue = 2 | pages = 309-320 | doi = 10.29039/2409-6024-2024-12-2-309-320 }}

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