Activity based costing analysis for making managerial decisions



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List of references

1. Averchev I. Process-oriented cost control
(АВС/АВМ): Electronic resource Режим доступа: http://www.gaap.ru/ biblio/mngacc/ practice/042.asp Date of circulation 05.12.2010.
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E.Y. Voronova . – Мoscow : URAIT, 2013. – p. 551 3. Voronova E.Y. Enterprise accounting Text /
E.Y. Voronova .– Мoscow : URAIT, 2011. – p. 551 4. James Evans. Quality management, 4th edition Text / J. Evans .– Мoscow : UNITY, 2007. – p. 637 5. Drury
К. Management and enterprise accounting Text / К. Drury .– Мoscow : UNITY, 2007. – p. 1401 6. Kaverina OD. Management accounting, systems, methods, procedures Text / OD. Kaverina .–
Мoscow : Finance and Statistics, 2008. – p. 352 7. Kokinz G. Efficiency management Text /
G.Kokinz .– Мoscow : Alpina Business Books, 2007. – p. 352 8. GOST R ISO 9001 – 2008. Quality management system. Requirements. – introduced 2005–07–12. –
Мoscow : FSUE «Standartinform», 2008. – p. 32 9. GOST R ISO 10014 – 2005. Guidelines for quality management of the economy. – introduced 2009–
11–13. – Мoscow : FSUE «Standartinform», 2005. – p. 12


Approaches to expenses allocation.
Overhead costs replace direct costs.



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