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De Computis, Revista Espanola de Historia de la Contabilidad 16 (2), diciembre 2019, 188 - 213 ISSN: 1886-1881 - doi: http://dx.doi.org/10.26784/issn.1886-1881.v16i2.358 ARTICULOS DOCTRINALES / ...

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...De computis revista espanola historia la contabilidad diciembre issn doi http dx org vi articulos doctrinales articles account books of the moscow print yard origins cost accounting in russia marina i sidorova financial university under government russian federation correo e misidorova fa ru orcid id https dmitry v nazarov dvnazarov x recibido aceptado como citar este articulo citation m d abstract this paper reports results from study largest state manufactory th century case confirms existence sophisticated calculative techniques pre industrial societies and adds an argument debate about management owned monopoly enterprise used original technique not for efficiency reasons but only pricing control material labour resources we also investigate influence organizational changes at on evolution its bookkeeping practice eighty years cause development was intuitive reaction to changing political economic circumstances methods product costing expense recognition production are examined wit...
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