INTEGRATED APPROACH TO OVERHEAD ANALYSIS

In article are considered two the most often used in management practice by method overheads: ABC and OVA, are allocated them opportunities, benefits and shortcomings. As the base managed with their help authors provided transactional expenses, the basic elements, and also classification of this cos...

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Bibliographic Details
Main Authors: Y. Vorontsova, S. Chinyaeva
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2017-04-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/686