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 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.


Subject(s):
Issue Date:
2011
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/104643
Published in:
APSTRACT: Applied Studies in Agribusiness and Commerce, Volume 05, Number 1-2
Page range:
58-60
Total Pages:
4
Series Statement:
5
1-2




 Record created 2017-04-01, last modified 2017-08-26

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