Studiu privind aplicarea metodei de calculație ABC în cazul entităților cu activitate în domeniul construcțiilor
A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector
Author(s): Delia David, Daniela Pordea, Luminița PăiușanSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: process cost; cost inductor; direct cost; indirect cost; production cost;
Summary/Abstract: Cost calculation plays an important part in the decision-making process of management of the economicentities. The aim of this article is to highlight the advantages and disadvantages of the Activity-BasedCosting (ABC) calculation method when calculating the unit cost of the works done in the case ofconstruction companies, by using the following research methods: observation, economic analysis, casestudy and descriptive. The results show that the application of the ABC method for the building sectorleads to a more refined cost calculation which provides the management with more detailed information.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 06
- Page Range: 30-37
- Page Count: 8
- Language: English, Romanian