ACTIVITYBASED COSTING
ABC
, учет дифференцированная система калькулирования, учет затрат по видам деятельности
Syn:
ABC method, activity costing, activity-based cost accounting
See:
activity-based budgeting, activity cost assignment, activity-based system, activity cost driver, activity driver analysis, activity dictionary, activity level, responsibility accounting, value chain costing, cost driver, Kaplan, Robert
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производственная интенсификационная калькуляция издержек