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International Accounting
 

Integration of methods calculation

Vol. 13, Iss. 11, SEPTEMBER 2010

Available online: 17 September 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Ermakova N.A. doctor of economic sciences, professor of the Kama State Engineering and Economic Academy
naermakova@yandex.ru

Ivashkevich O.B. top-manager «ВЕNETTON»
ivash75@mail.ru

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 One of the problems of fashion stores activity is connected with pricing, which is based on outdated methods of calculation.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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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