COST CLASSIFICATIONS FOR COST MANAGEMENT PURPOSES |
| 4 | |
| 2011 |
| scientific article | 338:242 | ||
| 248-252 | cost management, cost classifications, financial responsibility centers, marginal revenue centers |
| This paper considers the known theoretical and practical approaches to the process of costs classification for
management purposes. Based on the analysis, the author proposes her own classification of costs in accordance with
the levels of marginal revenue centers. |
 |