И. B. Назарова УПРАВЛЕНИЕ ЗАТРАТАМИ – НОВЫЙ ВЗГЛЯД

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At the present time the interest to cost management is growing both in Russia and abroad. The
exact definition of the cost management hasn’t been given yet. The article considers various approaches
of different authors to cost management. The author of the article proposes the classification of the cost
management technologies which is adequate to the modern realities.
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«cost accounting»,
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Johnson H. T., Kaplan R. Relevance Lost: The Rise and Fall of Management Accounting. Harvard,
1987.
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The author regards the development of singing at the public worship of the eastern brunch of
Christianity. Direct perception of liturgical singing is understood as the essential condition of musical
interaction. Religious revival in Russia makes singing at the Orthodox public worship, which is the
source of cultural wealth, relevant in the context of the modern cultural processes in the country.
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