В настоящее время существенно выросла проблема учета, анализа и контроля затрат на предприятиях. Вопрос управления затратами актуален потому, что достижение...

The problem of accounting, analysis, and cost control in the companies significantly increased nowadays. Cost management is relevant because the achievement of sustainable competitive advantage today is possible only if there is a lower, compared to other manufacturers, the cost of the products....