CONTRIBUTION OF THE ABC METHOD (ACTIVITY BASED COSTING) TO IMPROVE PERFORMANCE AND FINANCIAL MANAGEMENT OF AN ENTITY

  • Letiţia Maria Rof “1 Decembrie 1918” University, Alba Iulia
  • Horia Tudor Andreica “1 Decembrie 1918” University, Alba Iulia

Abstract

Our objective is to present a valid and reasoned opinion on the contribution of a modern method of costing calculation that is ABC method (Activity Based Costing), in managerial accounting. ABC method is a methodological approach of "refining" the system costs, which puts the concept of activity at the centre of cost issue. In the first part of this scientific approach there are mentioned the main causes that have led to this method, there are considered the objectives and requirements that it must respond to, so that in the last part to insist on the phased implementation approach of the ABC method in the entity. With no intention to exhaust these topic boundaries, I will conclude with a series of conclusions about the limits and innovations made by the ABC method, leaving the way open for new research in the field.

References

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How to Cite
ROF, Letiţia Maria; ANDREICA, Horia Tudor. CONTRIBUTION OF THE ABC METHOD (ACTIVITY BASED COSTING) TO IMPROVE PERFORMANCE AND FINANCIAL MANAGEMENT OF AN ENTITY. Journal of Doctoral Studies. Accounting, [S.l.], v. 1, n. 1-2, apr. 2013. ISSN 2247 – 6660. Available at: <http://journals.uab.ro/index.php/accounting/article/view/12>. Date accessed: 24 nov. 2017.