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ACTIVITY-BASED COSTING FOR MOTOR TRANSPORT ENTERPRISES
Journal: Journal Association 1901 SEPIKE (Vol.1, No. 05)Publication Date: 2014-06-30
Authors : Oksana Krivoruchko Yuliia Sukach;
Page : 147-150
Keywords : business process; activity; activity type; activity-based budgeting; expense budget;
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Abstract
Transition to activity-based management requires the development of certain tools for accounting performance indicators and results of the company activities, including cost accounting. In this regard, business processes act as units of costing. An approach to business process costing based on the use of activity-oriented cost accounting and activitybased budgeting has been suggested in the present paper.
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Last modified: 2018-02-10 05:42:23