Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Integration of methods calculation
Available online: 17 September 2010 Subject Heading: PROBLEMS OF ACCOUNTING JEL Classification:
In frames of financial crisis the structure of clothes market is changing and the segment of fashion clothes becomes less attractive for business. One of the problems of fashion stores activity is connected with pricing, which is based on outdated methods of calculation. In work done we consider calculation for fashion clothes products by integration of modern methods of calculation: activity based соsting (ABC-соsting) and «target - соsting» by using accounts for management and financial accounting. Keywords: retail trade, fashion clothes, management accounting, integration, activity based соsting (ABC-соsting), « target - соsting», accounts for management accounting, accounts for financial accounting |
ISSN 2311-9381 (Online)
|
|