Key Factors of Effectiveness of Developing an Activity Based Cost Accounting and Analysis System at an Enterprise-Reference-Cited by-同舟云学术

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

Published:2019-09-06 Issue:4 Volume:6 Page:24-31
ISSN:2619-130X
Container-title:Accounting. Analysis. Auditing
language:
Short-container-title:Učët, analiz, audit

Author:

Trifonov Y. V.¹^ORCID,Vizgunov A. N.²^ORCID

Affiliation:

1. Lobachevsky State University of Nizhni Novgorod — National Research University

2. National Research University “Higher School of Economics”

Publisher

Financial University under the Government of the Russian Federation

Reference10 articles.

1. Cockins G. Performance management. Moscow: Alpina Publisher; 2016. 316 p. (In Russ.).

2. Cooper R., Kaplan R. S. Measure costs right: Make the right decisions. Harvard Business Review. 1988;66(5):96–103.

3. Cooper R. The rise of activity-based costing — part one: What is an activity-based cost system? Journal of Cost Management. 1988;2(3):45–58.

4. Horngren C. T., Foster G., Datar S. M. Managerial accounting. Transl. from Eng. St. Petersburg: Peter; 2005. 1008 р. (In Russ.).

5. Bagaev I., Garifullina L. Integration aspects of using the ABC-method in trade organization. Uchet. Analiz. Audut. = Accounting. Analysis. Auditing. 2016;3(6):111–118. (In Russ.).

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company;Accounting. Analysis. Auditing;2021-02-06

2. Methods of Assessing the Potential Impact of Digital Technologies on Business Processes of the Company;Economic Issues of Social Entrepreneurship;2021