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Referativny Zhurnal VINITI RAS
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Direct costing, costing marzhinal, veribl costing?
Available online: 29 January 2013
Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS
In the article the approaches to interpretation of a method of calculation of prime cost "direct costing " are considered, various names of a method are analyzed, solutions of the developed contradictions are offered.
Keywords: calculation, method, expenses, cost, managerial accounting
ISSN 2311-9381 (Online)