BUSINESS INFORM №12-2012

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62

Section: Accounting and Auditing
UDC 658:061.5
Kreshchenko O. V.
Methodological and Methodical Principles of the ABC-approach as a Universal Mechanism for the Analysis of Commodity Stocks (p. 253 - 258)
The article shows the relevance of research of methodological and methodical foundations of the ABC-approach as in connection with the need to control in the modern retail sector a large number of varieties of the product range and in connection with introduction in practice of category management. Also it was discussed the methodological aspects of the essence of the ABC-approach as a universal mechanism for the analysis of categories of commodity stocks. It was defined particular features of ABC-approach and semantic twins: ABC-analysis as a method of classification and ABC-analysis as a method of accounting for and control of stocks. The author suggests the system model management categories (reserves) according to the ABC-approach.
Keywords: ABC-approach, ABC-analysis, inventories, assortment, category management, retail
Fig.: 1. Bibl.: 24.

Kreshchenko Oksana V. – Senior Lecturer, Department of Accounting and Auditing, Makeevka Economic-Humanitarian Institute (16 Ostrovskoho Str., Donetska obl., m. Makіyivka, 86157, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kreshchenko, Oksana V. (2012) “Methodological and Methodical Principles of the ABC-approach as a Universal Mechanism for the Analysis of Commodity Stocks.” Business Inform 12:253–258.

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