The Integration of Management Accounting Techniques in the Functional-based Costing System

With the methodological development of cost accounting, there is a transition from the spatial plane of cost grouping, which has traditionally been considered as a “functional” one, to the process evaluation. At the same time, the development of the concept of Functional-Based Costing is making a tr...

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Principais autores:	A. U. Panakhov, E. G. Babkova
Formato:	Artigo
Idioma:	Russo
Publicado em:	Government of Russian Federation, Financial University 2019-09-01
Colecção:	Учёт. Анализ. Аудит
Assuntos:	functional-based costing cost grouping in management accounting costing techniques cost allocation approaches cost center accounting grenzplankostenrechnung life cycle costing resource consumption accounting
Acesso em linha:	https://accounting.fa.ru/jour/article/view/269
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