Key Factors of Effectiveness of Developing an Activity Based Cost Accounting and Analysis System at an Enterprise

The article researches the problems related to the improvement of the efficiency of developing a system of activity based cost accounting and analysis at an enterprise based on a number of important factors. The first factor involves the organization of the accurate accounting of the most significan...

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Bibliographic Details
Main Authors: Y. V. Trifonov, A. N. Vizgunov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-09-01
Series:Учёт. Анализ. Аудит
Subjects:
abc
abm
Online Access:https://accounting.fa.ru/jour/article/view/267