Open AccessMethodological and integration aspects of ABC-method application in trade organizations
Author(s) -
Guzaliya Klychova,
I.V. Bagaev
Publication year - 2012
Publication title -
apstract, applied studies in agribusiness and commerce/apstract
Language(s) - English
Resource type - Journals
eISSN - 1789-7874
pISSN - 1789-221X
DOI - 10.19041/apstract/2012/3-4/7
Subject(s) - activity based costing , business , service (business) , position (finance) , production (economics) , industrial organization , marketing , economics , finance , microeconomics
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.