Применение АВС (activity based costing) метода для планирования и учета логистических затрат

Abstract

In offered article the ABC (Activity Based Costing) method as method which allows to control logistic expenses was studied. This method allows to operate logistic expenses effectively by means of its expression in the cost of finished goods with the help of system of drivers. The system of drivers for distribution of expenses by the ABC method which was developed by authors will allow to define logistic expenses in each made product and each made operation. The application of the ABC method will allow not only to influence the size of logistic expenses, but also to define the correct direction of accounting policies in any organization