Studiu privind aplicarea metodei de calculație ABC în cazul entităților cu activitate în domeniul construcțiilor
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.
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