%0 Journal Article %T AVS use - a method in the accounting of logistic expenses at justification of the decision on transfer to outsourcing %A Peshiy, S.. %A Tereshkina, T.. %K ABC- Method (Activity-based costing), outsourcing, logistics costs, pulp and paper industry %J Actual directions of scientific researches of the XXI century: theory and practice %D 2014 %N 2 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov