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

dc.creatorGuzaliya S., Klychova
dc.creatorIlya V ., Bagaev
dc.date2011-06-30
dc.date.accessioned2021-06-28T11:17:16Z
dc.date.available2021-06-28T11:17:16Z
dc.descriptionIn 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.
dc.formatapplication/pdf
dc.identifierhttps://ojs.lib.unideb.hu/apstract/article/view/7692
dc.identifier10.19041/APSTRACT/2011/1-2/7
dc.identifier.urihttp://hdl.handle.net/2437/318004
dc.languageeng
dc.publisherUniversity of Debrecen, Faculty of Economics and Business
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/7692/7046
dc.rightsCopyright (c) 2011 University of Debrecen, Faculty of Economics and Business, Hungary
dc.sourceApplied Studies in Agribusiness and Commerce; Vol. 5 No. 1-2 (2011); 57-60
dc.source1789-7874
dc.source1789-221X
dc.subjectABC-method
dc.subjectABB-method
dc.subjectallocation of costs
dc.subjectmanagerial accounting
dc.titleMethodological and integration aspects of abc-method application in trade organizations
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Article
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