Перспективы развития калькуляционной системы «АВ-костинг»

Каверина О. Д.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2005, issue 1, 50-60

Abstract: The article analyses some essential characteristics and problems of the modern technology of the management accounting activity-based costing (ABC). ABC is an approach to costing that focuses on individual activities as the fundamental cost objects. It uses the cost of activities as the basis for switching costs to other cost objects such as products, processes, etc.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:15079830

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