THE ANALYSIS OF THE IMPACT OF THE ABC METHOD ON TRADITIONAL MANAGEMENT ACCOUNTING SYSTEMS IN ROMANIA
THE ANALYSIS OF THE IMPACT OF THE ABC METHOD ON TRADITIONAL MANAGEMENT ACCOUNTING SYSTEMS IN ROMANIA

Summary/Abstract: This article focuses on a comparative analysis between the Activity-Based Costing (ABC) method and a series of management accounting methods used in Romania, such as phase method, ordering method, standard cost accounting method and direct costing method. There are highlighted the advantages and disadvantages of traditional methods, compared with the ABC method. The analysis of authors aims at the promotion of the implementation of the ABC method within the Romanian enterprises, considering the advantages it offers compared to traditional analysis and to implementation critical factors analysis. The article ends with the authors' conclusions, arguing for the implementation of the ABC method within the Romanian enterprises.

• Details
• Contents