Home  Journals  Economic Analysis: Theory and Practice  35(290) - 2012 September

ABC-method of cost management

Available online: 3 October 2012

Subject Heading: Management accounting

JEL Classification: 

In the article possibility of application of a process approach to the analysis of the income and expenses of the organizations of an inland water transport is investigated. The conclusion is drawn on possibility of application of the technique of AVS-AVV-AVM for interrelation reflection between the actions which are carried out for rendering of service in transportation of goods or passengers.

Keywords: revenues, expenditures, management, analysis, method of АВС

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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