RANGE OF DISTRIBUTION COST ITEMS IN VIEW OF BUSINESS PROCESS MERCHANDISE SYSTEMS

Abstract

The article reveals an approach to cost accounting in a trade organization based on the construction of a range of distribution cost items in the context of the five selected business processes: business process of supply; business-process of storage; business-process of selling; business-process of “Marketing Research”; business-process “Management and control”, which would allow taking into maximum account all the costs incurred both by the organization as a whole, and by structural units responsible for individual business processes.

Keywords

• номенклатура
• статьи
• субстатьи
• издержки обращения
• бизнес-процессы
• range
• items
• subitems
• distribution costs
• business processes