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The application of the activity-based costing method in prospecting organizations

Zaitsev Maksim Aleksandrovich  (graduate student, Financial University under the Government of the Russian Federation)

The article deals with the accounting of costs of prospecting organization based on the АВС method (activity-based costing). The application of this method will allow prospecting companies to improve their effectiveness and to most accurately determine the cost of survey works that will be the basis for the optimal use of the resources of prospecting organizations.

Keywords:ABC, business process of conducting surveys, resources, resource drivers, prospecting organization.
 

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Citation link:
Zaitsev M. A. The application of the activity-based costing method in prospecting organizations // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№12/2. -С. 40-48
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