Сулима, Мар'яна Олександрівна and Роман, Владислава Володимирівна (2025) The role of ABC-сosting (ACTIVITY-BASED COSTING) in improving cost management efficiency In: Сучасна фінансова політика України: проблеми та перспективи, 02.12.2025, м. Київ, Київський столичний університет імені Бориса Грінченка.
Full text not available from this repository.Abstract
The cost management system based on the ABC (Activity-Based Costing) method allows you to evaluate the effectiveness of costs by analyzing the usefulness of related technological process operations. This approach makes it possible to optimize the amount of expenses by eliminating those that are not directly related to production or do not bring sufficient financial results (profit, income). The main goal of the ABC method is to find the most effective solutions from the point of view of both the manufacturer and the consumer.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | ABC method; efficiency; management; enterprise |
| Subjects: | Наукові конференції > Всеукраїнські |
| Divisions: | Факультет економіки та управління > Кафедра фінансів |
| Depositing User: | Мар'яна Олександрівна Сулима |
| Date Deposited: | 25 Dec 2025 11:48 |
| Last Modified: | 25 Dec 2025 11:48 |
| URI: | https://elibrary.kubg.edu.ua/id/eprint/55087 |
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