Developing Activity-based Costing
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.
Keywords:
modern technology of the management, activity-based costing
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Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.