Integration Aspects of Using the ABC-method in Trade Organization
| Autor: | I. V. Bagaev, L. M. Garifullina |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 111-117 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2016--6-111-117 |
| Popis: | The recent crisis in Russia’s economy has resulted in noticeably decreased demand and increased competition. Under these conditions Russian companies were forced to pay closer attention to generation of management accounting information, the quality of which largely determines the effectiveness of their decisions. In its turn, improvement of the quality of information calls for modifying the standard methods or using the new methods of processing information such as “Activity-based costing” (ABC method). It should be noted that most articles describe the implementation of the ABC method by industrial enterprises, and only some papers focus on application of this method in trade. However, Western scientists consider the ABC method to be equally applicable to production and trade. Hence it becomes relevant to seek ways of implementing the ABC method in trade, taking into account its peculiarities, and what is more - to find the possibilities of integrating this method with the trade accounting data, which is the purpose of writing this article. |
| Databáze: | Directory of Open Access Journals |
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