Account books of the Moscow Print Yard (1622-1700): the origins of cost accounting in Russia

@inproceedings{Sidorova2019AccountBO,
  title={Account books of the Moscow Print Yard (1622-1700): the origins of cost accounting in Russia},
  author={Marina Sidorova and Dmitry M. Nazarov},
  year={2019}
}
This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17 th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial societies and adds an argument in the debate about origins of the cost accounting. Management of the Russian state owned monopoly enterprise used the original cost technique not for efficiency reasons but only for pricing and control of… 

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