Карпова Т.П. Концепция управленческого учета на основе движения продукта и нарастания затрат в среде контроллинга // Учет.Анализ.Аудит. – 2016. – №1. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2016/bv149.pdf>.
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Period
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Read
|
Print
|
Copy
|
Open
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Total
|
|
Year 2018
|
Quarter 1
|
January
|
2
|
0
|
13
|
0
|
15
|
|
February
|
0
|
0
|
7
|
0
|
7
|
|
March
|
2
|
0
|
9
|
0
|
11
|
|
Quarter 2
|
April
|
6
|
0
|
3
|
0
|
9
|
|
May
|
5
|
0
|
3
|
0
|
8
|
|
June
|
5
|
0
|
7
|
0
|
12
|
|
Quarter 3
|
July
|
3
|
0
|
0
|
0
|
3
|
|
August
|
7
|
0
|
1
|
0
|
8
|
|
September
|
5
|
0
|
2
|
0
|
7
|
|
Quarter 4
|
October
|
1
|
0
|
10
|
0
|
11
|
|
November
|
0
|
0
|
21
|
0
|
21
|
|
December
|
1
|
0
|
2
|
0
|
3
|
|
Year 2019
|
Quarter 1
|
January
|
3
|
0
|
3
|
0
|
6
|
|
February
|
0
|
0
|
4
|
0
|
4
|
|
March
|
1
|
0
|
1
|
0
|
2
|
|
Quarter 2
|
April
|
2
|
0
|
5
|
0
|
7
|
|
May
|
1
|
0
|
3
|
0
|
4
|
|
June
|
0
|
0
|
3
|
0
|
3
|
|
Quarter 3
|
July
|
9
|
0
|
10
|
0
|
19
|
|
August
|
2
|
0
|
3
|
0
|
5
|
|
September
|
3
|
0
|
0
|
0
|
3
|
|
Quarter 4
|
October
|
4
|
0
|
1
|
0
|
5
|
|
November
|
3
|
0
|
4
|
0
|
7
|
|
December
|
4
|
0
|
3
|
0
|
7
|
|
Year 2020
|
Quarter 1
|
January
|
1
|
0
|
3
|
0
|
4
|
|
February
|
4
|
0
|
6
|
0
|
10
|
|
March
|
9
|
0
|
4
|
0
|
13
|
|
Quarter 2
|
April
|
3
|
0
|
6
|
0
|
9
|
|
May
|
2
|
0
|
3
|
0
|
5
|
|
June
|
4
|
0
|
4
|
0
|
8
|
|
Quarter 3
|
July
|
3
|
0
|
4
|
0
|
7
|
|
August
|
9
|
0
|
6
|
0
|
15
|
|
September
|
3
|
0
|
4
|
0
|
7
|
|
Quarter 4
|
October
|
7
|
0
|
4
|
0
|
11
|
|
November
|
7
|
0
|
4
|
0
|
11
|
|
December
|
9
|
0
|
5
|
0
|
14
|
|
Year 2021
|
Quarter 1
|
January
|
4
|
0
|
2
|
0
|
6
|
|
February
|
4
|
0
|
2
|
0
|
6
|
|
March
|
7
|
0
|
6
|
0
|
13
|
|
Quarter 2
|
April
|
5
|
0
|
2
|
0
|
7
|
|
May
|
7
|
0
|
1
|
0
|
8
|
|
June
|
9
|
0
|
5
|
0
|
14
|
|
Quarter 3
|
July
|
5
|
0
|
4
|
0
|
9
|
|
August
|
11
|
0
|
8
|
0
|
19
|
|
September
|
9
|
0
|
6
|
0
|
15
|
|
Quarter 4
|
October
|
8
|
0
|
6
|
0
|
14
|
|
November
|
9
|
0
|
3
|
0
|
12
|
|
December
|
9
|
0
|
5
|
0
|
14
|
|
Year 2022
|
Quarter 1
|
January
|
12
|
0
|
4
|
0
|
16
|
|
February
|
9
|
0
|
2
|
0
|
11
|
|
March
|
11
|
0
|
4
|
0
|
15
|
|
Quarter 2
|
April
|
5
|
0
|
1
|
0
|
6
|
|
May
|
6
|
0
|
6
|
0
|
12
|
|
June
|
13
|
0
|
2
|
0
|
15
|
|
Quarter 3
|
July
|
7
|
0
|
6
|
0
|
13
|
|
August
|
7
|
0
|
3
|
0
|
10
|
|
September
|
8
|
0
|
2
|
0
|
10
|
|
Quarter 4
|
October
|
5
|
0
|
3
|
0
|
8
|
|
November
|
9
|
0
|
4
|
0
|
13
|
|
December
|
9
|
0
|
1
|
0
|
10
|
|
Year 2023
|
Quarter 1
|
January
|
9
|
0
|
1
|
0
|
10
|
|
February
|
6
|
0
|
4
|
0
|
10
|
|
March
|
6
|
0
|
2
|
0
|
8
|
|
Quarter 2
|
April
|
3
|
0
|
0
|
0
|
3
|
|
May
|
4
|
0
|
4
|
0
|
8
|
|
June
|
7
|
0
|
5
|
0
|
12
|
|
Quarter 3
|
July
|
7
|
0
|
2
|
0
|
9
|
|
August
|
4
|
0
|
2
|
0
|
6
|
|
September
|
5
|
0
|
3
|
0
|
8
|
|
Quarter 4
|
October
|
5
|
0
|
1
|
0
|
6
|
|
November
|
2
|
0
|
4
|
0
|
6
|
|
December
|
1
|
0
|
0
|
0
|
1
|
|
Year 2024
|
Quarter 1
|
January
|
6
|
0
|
6
|
0
|
12
|
|
February
|
5
|
0
|
6
|
0
|
11
|
|
March
|
6
|
0
|
15
|
0
|
21
|
|
Quarter 2
|
April
|
10
|
0
|
27
|
0
|
37
|
|
May
|
8
|
0
|
9
|
0
|
17
|
|
Total
|
412
|
0
|
350
|
0
|
762
|
