METHODOLOGICAL AND THEORETICAL ASPECTS OF USING THE COST ACCOUNTING SYSTEM, IN PARTICULAR THE ABC-METHOD IN THE RESTAURANT INDUSTRY
Abstract
In recent years in the manufacturing sector, traditional cost accounting systems have been replaced by cost accounting system on activity based costing. Despite this trend, in the production of cost based accounting system (ABC method), the service sector has few penetrated, especially the restaurant industry. The using of ABC-method of the restaurant industry is virtually absent for several reasons. However, restaurants may be the ideal place to use the ABC method tools due to the inherent characteristics of the industry.
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Review
For citations:
Yembergenov R.A. METHODOLOGICAL AND THEORETICAL ASPECTS OF USING THE COST ACCOUNTING SYSTEM, IN PARTICULAR THE ABC-METHOD IN THE RESTAURANT INDUSTRY. Central Asian Economic Review. 2019;(1):9-15. (In Russ.)
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