Methodological and integration aspects of abc-method application in trade organizations

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dc.contributor.authorGuzaliya S., Klychova
dc.contributor.authorIlya V ., Bagaev
dc.date.accessioned2021-06-28T11:17:16Z
dc.date.available2021-06-28T11:17:16Z
dc.date.issued2011-06-30
dc.description.abstractIn 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 ofABC-method even more than production, we should refer once more to the main methodological and integration aspects ofABC-method application and consider it from position of trade organization.en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 5 No. 1-2 (2011) , 57-60
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2011/1-2/7
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue1-2
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/318004en
dc.identifier.volume5
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/7692
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjectABC-methoden
dc.subjectABB-methoden
dc.subjectallocation of costsen
dc.subjectmanagerial accountingen
dc.titleMethodological and integration aspects of abc-method application in trade organizationsen
dc.typefolyóiratcikkhu
dc.typearticleen
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