title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Activity Based Costing ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Using Activity Based Costing as a tool for managing the costs of a trade organization
Creators: name: ÐÑ Ð¢Ñ Ð¸ ÐÐ³Ð¾Ðº Ð£ÐµÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
Ð²Ð¸Ð´Ñ Ð·Ð°ÑÑÐ°Ñ
Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
cost management
financial analysis
types of costs
cost control methods

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ðctivity Based Costing ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸Â». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ°Ð¼Ð¾Ð¹ Activity Based Costing. Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÑÐµÐ½Ñ Ð·Ð°Ð´Ð°ÑÐ¸: 1. Ð¢ÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. 2. ÐÐ½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð² ÐÐÐ Â«ÐÑÐ°Ð½Â». 3. Ð ÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Ð¿Ð¾ Ð²Ð¸Ð´Ð°Ð¼ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ¨ÐÐÂ». Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ OOO Â«ÐÐ¨ÐÐÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÐÐ½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð² ÐÐÐ Â«ÐÐ¨ÐÐÂ» - ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð¾ÑÐµÐ½ÐºÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. Ð ÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ activity based costing Ð² ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ "ÐÐ¨ÐÐ" - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¼ÐµÑÐ¾Ð´Ð° activity based costing, Ð°Ð¿ÑÐ¾Ð±Ð°ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ» ÑÐ´ÐµÐ»Ð°Ð½ Ð²ÑÐ²Ð¾Ð´, ÑÑÐ¾ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ°ÑÑÐ¾Ð´Ð°Ð¼Ð¸ ÐÐÐ Â«ÐÐ¨ÐÐÂ» Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ Ð¿ÐµÑÐµÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐ²Ð¾Ð¹ Ð¿Ð¾Ð´ÑÐ¾Ð´ Ðº Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐ¾Ð³Ð¾ Ð¿ÑÐ¾ÑÐµÑÑÐ°, Ð² ÑÐ°ÑÑÐ½Ð¾ÑÑÐ¸, Ð¿ÐµÑÐµÐ¹ÑÐ¸ Ð½Ð° Ð½Ð¾Ð²ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ±Ð¾ÑÐ° Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¾ ÑÑÐ½ÐºÐµ ÑÐ±ÑÑÐ° Ñ ÑÐµÐ»ÑÑ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÐ¼Ð°, ÑÑÐ¾ Ð² ÑÐ²Ð¾Ñ Ð¾ÑÐµÑÐµÐ´Ñ Ð±Ð»Ð°Ð³Ð¾Ð¿ÑÐ¸ÑÑÐ½Ð¾ ÑÐºÐ°Ð¶ÐµÑÑÑ Ð½Ð° Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸ Ð´ÑÑÐ³Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹.
description: The topic of the final qualification work: "Using Activity Based Costing as a tool for managing the costs of a trade organization". This work is devoted to the study of existing cost management methods and the application of Activity Based Costing it self. In the process of research, the following tasks were solved:Theoretical foundations of cost management in the enterpriseAnalysis of the costs of a trading enterprise in âAuchan LLCâ. Recommendations for the implementation of activity based costing in the cost management system of the enterprise LLC âAUCHANâ. The work was carried out on the basis of âAUCHANâ LLC, where a significant part of the factual material was collected: Analysis of the costs of a trading enterprise in âAUCHANâ LLC - a description of the enterprise's activities, an assessment of the economic performance of the enterprise, an analysis of the costs of the organization under study. Recommendations for the implementation of the Activity Based Costing in the management system costs of the enterprise LLC "AUCHAN" - development of a cost management model using the Activity Based Costing method, the approbation of the proposed model. As a result, in order to improve the efficiency of cost management, âAUCHANâ LLC needs to reconsider its approach to organizing this process, in particular, switch to a new system for collecting information about the sales market in order to plan the optimal volume, which in turn will have a positive effect on planning other indicators.