THE APPLICATION OF ACTIVITY-BASED COSTING (ABC) METHOD IN THE WHOLESALE TRADE
This article has considered one of the cost accounting methods (ABC) that is so popular in Western countries. A list of the factors is presented. They are necessary while selecting a particular cost accounting method at an enterprise. The theoretical basis of the ABC system is given, as well as various interpretations of the concept by domestic authors are given. The advantages and disadvantages of the ABC method are evaluated, the effectiveness of this cost accounting system application at wholesale trade enterprises is proved. This system allows to achieve transparency for overhead costs accounting. Nevertheless, most company executives do not want to rebuild the current accounting system, since the ABC method application radically changes the cost accounting system.