Methodological and integration aspects of ABC-method application in trade organizations
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 ex...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Debrecen
2012-11-01
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| Series: | Apstract: Applied Studies in Agribusiness and Commerce |
| Subjects: | |
| Online Access: | https://ojs.lib.unideb.hu/apstract/article/view/7801 |
| _version_ | 1818757720950439936 |
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| author | Guzaliya S. Klychova Ilya V. Bagaev |
| author_facet | Guzaliya S. Klychova Ilya V. Bagaev |
| author_sort | Guzaliya S. Klychova |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-18T06:15:26Z |
| format | Article |
| id | doaj.art-95dcee1af21a46b988fdc73f9db1eb44 |
| institution | Directory Open Access Journal |
| issn | 1789-221X 1789-7874 |
| language | English |
| last_indexed | 2024-12-18T06:15:26Z |
| publishDate | 2012-11-01 |
| publisher | University of Debrecen |
| record_format | Article |
| series | Apstract: Applied Studies in Agribusiness and Commerce |
| spelling | doaj.art-95dcee1af21a46b988fdc73f9db1eb442022-12-21T21:18:17ZengUniversity of DebrecenApstract: Applied Studies in Agribusiness and Commerce1789-221X1789-78742012-11-0163-410.19041/APSTRACT/2012/3-4/7Methodological and integration aspects of ABC-method application in trade organizationsGuzaliya S. Klychova0 Ilya V. Bagaev1Kazan State Agrarian University (Russia),Institute of economics, management and law (Kazan)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.https://ojs.lib.unideb.hu/apstract/article/view/7801ABC-methodABB-methodallocation of costsmanagerial accounting |
| spellingShingle | Guzaliya S. Klychova Ilya V. Bagaev Methodological and integration aspects of ABC-method application in trade organizations Apstract: Applied Studies in Agribusiness and Commerce ABC-method ABB-method allocation of costs managerial accounting |
| title | Methodological and integration aspects of ABC-method application in trade organizations |
| title_full | Methodological and integration aspects of ABC-method application in trade organizations |
| title_fullStr | Methodological and integration aspects of ABC-method application in trade organizations |
| title_full_unstemmed | Methodological and integration aspects of ABC-method application in trade organizations |
| title_short | Methodological and integration aspects of ABC-method application in trade organizations |
| title_sort | methodological and integration aspects of abc method application in trade organizations |
| topic | ABC-method ABB-method allocation of costs managerial accounting |
| url | https://ojs.lib.unideb.hu/apstract/article/view/7801 |
| work_keys_str_mv | AT guzaliyasklychova methodologicalandintegrationaspectsofabcmethodapplicationintradeorganizations AT ilyavbagaev methodologicalandintegrationaspectsofabcmethodapplicationintradeorganizations |