ПРЕДПОСЫЛКИ РАЗВИТИЯ И ВНЕДРЕНИЯ АВС-МЕТОДА
Ключевые слова:
cost, absorption costing, overheads, activity based costing, management accountingАннотация
The article discover reasons and advantages of Activity Based Costing (ABC), which is one of the alternative methods for calculating the cost in management accounting. The prerequisites for the origin and development of the method, its essence and features are analysed, some advantages and disadvantages are evaluated. On the base of hypothetical example benefits of applying Activity Based Costing in contemporary conditions are illustrated. Some recommendations on the organisation, effective implementation and use of the method are givenСкачивания
Библиографические ссылки
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