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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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Russo |
| Опубліковано: |
Government of Russian Federation, Financial University
2019-09-01
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| Серія: | Учёт. Анализ. Аудит |
| Предмети: | |
| Онлайн доступ: | https://accounting.fa.ru/jour/article/view/269 |
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