КФУ. Карточка публикации. Revisiting the application of the Abc system in the packaging industry companies

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REVISITING THE APPLICATION OF THE ABC SYSTEM IN THE PACKAGING INDUSTRY COMPANIES

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Язык

английский

Авторы, сотрудники КФУ

Давлетшина Нина Николаевна, автор

Каспина Роза Григорьевна, автор

Нурмухаметов Ильнур Фагилевич, автор

Библиографическое описание на языке оригинала

Kaspina, R. G., I. F. Nurmuhametov and N. N. Davletshina, 2014. Revisiting the Application of the Abc System in the Packaging Industry Companies. Mediterranean Journal of Social Sciences, 5 (24): 231-236.

Аннотация

This article discusses issues related to the characteristics of the application of cost systems by activities at the packagingindustry companies. Special attention is paid to the ability of ABC accounting system usage and its practical adaptation at the one of the fastest growing packaging market sectors ? the flexible packaging production. The paper presents a method of presentation of information for the purposes of managerial decision making in terms of activity-based accounting method.

Ключевые слова

cost system by the type of activity, cost driver, type of activity, costs.

Название журнала

Mediterranean Journal of Social Sciences

URL

http://www.scopus.com/inward/record.url?eid=2-s2.0-84911360255&partnerID=40&md5=8e07494cf37175b721f44f143deda5b5

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https://repository.kpfu.ru/?p_id=122677

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Давлетшина Нина Николаевна	ru_RU
dc.contributor.author	Каспина Роза Григорьевна	ru_RU
dc.contributor.author	Нурмухаметов Ильнур Фагилевич	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Kaspina, R. G., I. F. Nurmuhametov and N. N. Davletshina, 2014. Revisiting the Application of the Abc System in the Packaging Industry Companies. Mediterranean Journal of Social Sciences, 5 (24): 231-236.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=122677	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	This article discusses issues related to the characteristics of the application of cost systems by activities at the packagingindustry companies. Special attention is paid to the ability of ABC accounting system usage and its practical adaptation at the one of the fastest growing packaging market sectors ? the flexible packaging production. The paper presents a method of presentation of information for the purposes of managerial decision making in terms of activity-based accounting method.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	cost system by the type of activity	ru_RU
dc.subject	cost driver	ru_RU
dc.subject	type of activity	ru_RU
dc.subject	costs.	ru_RU
dc.title	Revisiting the application of the Abc system in the packaging industry companies	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU