Methodological and integration aspects of ABC-method application in trade organizations
dc.creator | Klychova, Guzaliya S. | |
dc.creator | Bagaev, Ilya V. | |
dc.date | 2012-11-30 | |
dc.date.accessioned | 2021-06-28T11:17:35Z | |
dc.date.available | 2021-06-28T11:17:35Z | |
dc.description | In conditions of declining consumer demand and deficit of credit resources more and more managers of Russian companies think of necessity of introducing effective methods and systems of cost management. One of the most relevant is method of “Activity Based Costing” (ABC-method). Since, in western experts’ opinion sectors of service and trade are adjusted to use of ABC-method even more than production, we should refer once more to the main methodological and integration aspects of ABC-method application and consider it from position of trade organization. | |
dc.format | application/pdf | |
dc.identifier | https://ojs.lib.unideb.hu/apstract/article/view/7801 | |
dc.identifier | 10.19041/APSTRACT/2012/3-4/7 | |
dc.identifier.uri | http://hdl.handle.net/2437/318061 | |
dc.language | eng | |
dc.publisher | University of Debrecen, Faculty of Economics and Business | |
dc.relation | https://ojs.lib.unideb.hu/apstract/article/view/7801/7126 | |
dc.rights | Copyright (c) 2012 University of Debrecen, Faculty of Economics and Business, Hungary | |
dc.source | Applied Studies in Agribusiness and Commerce; Vol. 6 No. 3-4 (2012); 49-52 | |
dc.source | 1789-7874 | |
dc.source | 1789-221X | |
dc.subject | ABC-method | |
dc.subject | ABB-method | |
dc.subject | allocation of costs | |
dc.subject | managerial accounting | |
dc.title | Methodological and integration aspects of ABC-method application in trade organizations | |
dc.type | info:eu-repo/semantics/article | |
dc.type | info:eu-repo/semantics/publishedVersion | |
dc.type | Peer-reviewed Article |
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