THE ABC METHOD - ACCOUNTING INFORMATION SYSTEM OF STRATEGIC COST MANAGEMENT
The ABC-method is considered as the accounting information system of strategic cost management; the conditions of effective cost management system are given; the main characteristics of the ABC-method are indicated.
Keywords: management accounting, strategic management accounting, the ABC method, cost
management, cost accounting.
Vera A. Manyaeva, Doctor of Economics, Professor; Yulia S. Andreeva, undergraduate. - Samara State University of Economics.