Influența factorilor contingenți asupra răspândirii metodei costurilor bazate pe activități (II)
The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)
Author(s): Elena Daniela Crișan, Luminița Ramona GramaSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: ABC method; traditional method; production cost; indirect costs; activity; process; cost calculation;
Summary/Abstract: The ABC (Activity-Based Costing) method is a special form of functional analysis of the costs, providing a modern understanding and a more accurate description of these and reflect an organisation’s financial status more accurately than the traditional accounting methods. Since its introduction at the end of the 80s, researchers all over the world have tried to assess the degree to which the companies have adopted and implemented the ABC method in various countries, as well as to identify the factors influencing its adoption and implementation.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 4
- Page Range: 34-42
- Page Count: 9
- Language: Romanian