Activity based costing (ABC Method)
Activity based costing (ABC Method)
Author(s): Saveta Tudorache, Anca BratuSubject(s): Marketing / Advertising
Published by: Editura Universităţii din Bucureşti
Keywords: costing; cost indicators; operations; activities; processes;
Summary/Abstract: In the present paper the need and advantages are presented of using the Activity Based Costing method, need arising from the need of solving the information pertinence issue. This issue has occurred due to the limitation of classic methods in this field, limitation also reflected by the disadvantages of such classic methods in establishing complete costs.
Journal: Manager
- Issue Year: 2008
- Issue No: 07
- Page Range: 59-64
- Page Count: 6
- Language: English
