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International Accounting
 

ABC-method of cost management

Vol. 16, Iss. 2, JANUARY 2013

Available online: 25 January 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Pochekaeva O.V. Senior Lecturer of department "Accounting, Analysis and Audit", the Volga State Academy of Water Transport
olga156@bk.ru

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 ABC

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

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