Метод АВС: Учебно-методическое пособие
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The paper describes the main features of the ABC method used to distribute the overhead cost of production. Unlike the classical methods of distribution of overhead costs based on shop or general factory rates, the ABC method is based on a functional (operational) approach to the distribution of costs. The paper considers the structure and concept of ABC, as well as shows the stages of its implementation in practice. The manual is designed for students studying in the specialty "Quality Management", but can be used for all specialties of the economic profile, prepared at the department "Quality Management"
LF/557684480/R
Data sheet
- Name of the Author
- Ефимов В.В.
Паймушкина Н.В. - Language
- Russian
- Release date
- 2006
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The paper describes the main features of the ABC method used to distribute the overhead cost of production. Unlike the classical methods of distribution of over...