RANGE OF DISTRIBUTION COST ITEMS IN VIEW OF BUSINESS PROCESS MERCHANDISE SYSTEMS
The article reveals an approach to cost accounting in a trade organization based on the construction of a range of distribution cost items in the context of the five selected business processes: business process of supply; business-process of storage; business-process of selling; business-process of...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/1248 |
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| Summary: | The article reveals an approach to cost accounting in a trade organization based on the construction of a range of distribution cost items in the context of the five selected business processes: business process of supply; business-process of storage; business-process of selling; business-process of “Marketing Research”; business-process “Management and control”, which would allow taking into maximum account all the costs incurred both by the organization as a whole, and by structural units responsible for individual business processes. |
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| ISSN: | 2307-907X |