Home  Journals  International Accounting  38(284) - 2013 October

Method ABC in framework of the strategic management accounting at enterprises of inland water transport

Available online: 24 October 2013

Subject Heading: On the way to international standards

JEL Classification: 

In the modern companies including at the enterprises of an inland water transport, there is a need of use of modern methods of the accounting of expenses for the purpose of effective management of them in strategic aspect. In article the technique of calculation of cost of works, services with ABC method use for the enterprises of an inland water transport is considered. Carriers of expenses within functional approach taking into account specifics of a type of economic activity are allocated and proved and the order of distribution of overhead costs is defined.

Keywords: ABC-method, overhead, cost, cost pool, strategic management accounting, cost accounting, financial responsibility centers, enterprises of inland water transport

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

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