IDEAS home Printed from https://ideas.repec.org/a/scn/003571/15079830.html
   My bibliography  Save this article

Перспективы Развития Калькуляционной Системы «Ав-Костинг»

Author

Listed:
  • Каверина О. Д.

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.

Suggested Citation

  • Каверина О. Д., 2005. "Перспективы Развития Калькуляционной Системы «Ав-Костинг»," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 1, pages 50-60.
    • Handle: RePEc:scn:003571:15079830
    as

    Download full text from publisher

    File URL: http://cyberleninka.ru/article/n/perspektivy-razvitiya-kalkulyatsionnoy-sistemy-av-kosting-1
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:003571:15079830. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CyberLeninka (email available below). General contact details of provider: http://cyberleninka.ru/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.