METHODOLOGICAL AND INTEGRATION ASPECTS OF ABC-METHOD APPLICATION IN TRADE ORGANIZATIONS
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In conditions of declining consumer demand and deficit of credit resources more and more managers of Russian companies think
of necessity of introducing effective methods and systems of cost management. One of the most relevant is method of “Activity Based
Costing” (ABC-method). Since, in western experts’ opinion sectors of service and trade are adjusted to use of ABC-method even more than
production, we should refer once more to the main methodological and integration aspects of ABC-method application and consider it from
position of trade organization.